The Head of State Security,
based on the powers entrusted to us,
after perusal of the Law of the Expropriation of Real Estate for Public Benefit and Temporary Seizure of Real Estate issued by Royal Decree D/15 dated 11 Rabi Al-Awwal 1424 [13 May 2003] and its executive regulation,
pursuant to Decision 59812 dated 22 Rabi Al-Awwal 1446 [25 September 2024],
and in pursuance of public interest,
hereby decides
First
The commencement of the procedures for expropriating the second phase of buildings within the borders of the deed of the land adjacent to the headquarters of the Presidency of State Security located in Hamra District in Jeddah Governorate, within Project 300300200 for compensation for the expropriation of real estate, is hereby approved for the benefit of the presidency and the expansion of establishments.
Second
The Presidency of State Security shall notify this decision to the relevant entities mentioned in articles 6 and 7 of the expropriation law in order to name its representatives within a period not exceeding 15 days in each of the Real Estate Description and Inventory Committee and the Compensation Assessment Committee. The presidency shall call for meetings, prepare minutes, and undertake the necessary procedures for each committee to carry out its tasks.
Third
The presidency shall notify the owners and occupants of the real estate that it must be vacated within the period it specifies, provided that this period is not less than 30 days from the date of notification of the vacating. The disbursement procedures must be carried out before the date specified for vacating, and that the amount of compensation must not be delivered to its owner until after the delivery of the real estate and its notarization by the public notary or the court in accordance with the provisions of articles 16 and 17 of the law.
Fourth
The concerned parties may file a grievance to the Board of Grievances against all decisions taken by the committees within 60 days from the date they are notified of the decision, in accordance with article 24 of the law.
Fifth
This decision must be published in the official gazette in accordance with the provisions of article 5(2) of the law.
Sixth
The Presidency of State Security shall follow up on the implementation of this decision and act in accordance with it.
May Allah provide success.
Deputy Head of the Presidency of State Security for Assets and Financial Affairs
Saleh bin Abdullah Al-Dabbasi
Issued on: 24 Shawwal 1446
Corresponding to: 22 April 2025
Published in Umm Al-Qura 5085 issued on 9 May 2025.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
and in pursuance of the interest of work,
after perusal of article 30(e) and article 47bis of the Common Customs Law of the States of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003] which includes the powers of the governor to determine the periods and conditions relating to the submission of information and documents before the arrival of the ship at the port, and his powers to determine the terms and conditions for the pre-clearance of goods before their arrival at the customs directorate,
and after perusal of the provisions of article 7 of the Trade Facilitation Agreement issued by Royal Decree D/56 dated 9 Ramadan 1437 [14 June 2016], the Framework of Standards to Secure and Facilitate Global Trade (SAFE) of the World Trade Organization, and the Convention on Facilitation of International Maritime Traffic of 1965 and its amendments issued by Royal Decree D/77 dated 19 Rajab 1439 [5 April 2018],
hereby decides
First
The Controls for Submitting Advance Cargo Information Imported Through Sea Ports are hereby approved in the form attached to this decision.
Second
Article 7 of the Controls Governing Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023], as amended by Administrative Decision 1446-99-485 dated 5 Rabi Al-Thani 1446 [8 October 2024], is hereby amended to read as follows: “The information and documents for cargo imported from sea ports must be submitted in accordance with the Controls for Submitting Advance Cargo Information Imported Through Sea Ports.”
Third
This decision must be published in the official gazette, and comes into force after the lapse of 180 (one hundred and eighty) days from the date of its publication, and it must be communicated to those required to implement it.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 19 Shawwal 1446
Corresponding to: 17 April 2025
Published in Umm Al-Qura 5084 issued on 2 May 2025.
The Minister of Finance,
based on the powers granted to him based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments, Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], stipulating the collection of zakat in full from all companies, establishments, and others who are subject to zakat, Council of Ministers Decision 126 dated 1 Rabi Al-Awwal 1436 [23 December 2014], stipulating in clause Second the delegation of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], and after perusal of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] approving the Executive Regulation for Zakat Collection 1445,
hereby decides the following
First
The amendment of article 73 of the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] is hereby approved in the form attached.
Second
This decision applies to the financial years starting from 1 January 2025 and after. It is permitted—upon the request of the payer—to apply it to the financial years to which the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] applies.
Third
The Zakat, Tax, and Customs Authority shall submit a study to its board of directors addressing the effects of the application of zakat treatment for off-plan sales projects attached to this decision after the lapse of one year from its application.
Fourth
This decision must be published in the official gazette, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 11 Shawwal 1446
Corresponding to: 9 April 2025
Published in Umm Al-Qura 5092 issued on 13 June 2025.
The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),
based on the powers granted to it in article 5 of the System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],
after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],
and after perusal of article 20 of the Law of the Real Estate Transaction Tax issued by Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
hereby decides
First
The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.
Second
The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.
Third
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025
Published in Umm Al-Qura 5080 issued on 9 April 2025.
The Minister of Commerce,
based on the powers entrusted to him by law,
based on article 28 of the Commercial Register Law and article 22 of the Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
and based on the provisions of clause Third and clause Fourth of Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
and in pursuance of public interest,
hereby decides
First
The Executive Regulation of the Commercial Register Law is hereby approved in the form attached to this decision.
Second
The Executive Regulation of the Trade Names Law is hereby approved in the form attached to this decision.
Third
The Mechanism for Rectifying the Status of Sub-Commercial Registrations is hereby approved in the form attached to this decision.
Fourth
The Controls for Trade Names Registered Before the Entry Into Force of the Trade Names Law is hereby approved in the form attached to this decision.
Fifth
This decision must be published in the official gazette, and comes into force on the date of the publication of the Commercial Register Law and the Trade Names Law.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 20 Ramadan 1446
Corresponding to: 20 March 2025
Published in Umm Al-Qura 5079 issued on 30 March 2025.
